Md. Code, Tax - General § 13-1A-01

Md. Code, Tax - General § 13-1A-01
in effect
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In this subtitle, “private letter ruling” means a written determination issued by the Comptroller on the application of tax laws and regulations under this article to a specific set of facts that is intended to apply only to that specific set of facts.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-1A-01&enactments=falseFetched: 10/17/2026

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